Fair value accounting: The eternal debate – AinE EAA Symposium, May 2018
The last financial crisis led to a vigorous debate still in place about the pros and cons of fair-value accounting (FVA). While detractors basically argue its potential negative impact on procicality and financial stability or inadequacy in illiquid markets or specific business models, the Internati...
| Main Authors: | , , , , , |
|---|---|
| 格式: | Journal article |
| 語言: | English |
| 出版: |
Taylor and Francis
2019
|